U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

1 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

Bulletin 2014-XX

Part 2 Fiscal 2014

I USSGL Chart of Accounts:

I None Bulletin No. 

2014-XX

2014

COA

II USSGL Accounts and Definitions:

II None Bulletin No. 

2014-XX

2014 DEF

III USSGL Account Transactions:

III None Bulletin No. 

2014-XX

2014 TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None Bulletin No. 

2014-XX 2014

ATT TBL

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV TAS Status Transitioning Code Revised TAS Status Transitioning Code attribute domain value from "X/N" to "X/K/N" to USSGL 

accounts 403200, 403400, 404200, 404400, 404700, 404800, 406000, 407000, 411100, 411200, 

411300, 411400, 411500, 411600, 411700, 411800, 411900, 412000, 412500, 412800, 412900, 

413000, 413800, 414600, 414700, 415000, 415100, 415200, 416000, 416500, 416700, 417000, 

417300, 417500, 418000, 418300, 419000, 419100, 419200, 419300, 421000, 421200, 421500, 

422200, 423100, 425200, 425300, 425500, 426000, 426100, 426200, 426300, 426400, 426500, 

426600, 426700, 427100, 427300, 427500, 427600, 427700, 429000, 431000, 435100, 438700, 

438800, 439100, 439500, 459000, 469000, 480200, 487200, 488200, 490200, 497200, 498200

Bulletin No. 

2014-XX

2014-07 ATT TBL 6

IV TAS Status Transitioning Code Revised TAS Status Transitioning Code attribute domain value from "N" to "X/K/N" to USSGL 

accounts 412200, 415300, 415400, 415500, 416600, 429500, 438400, 439400, 490800

Bulletin No. 

2014-XX

2014-07 ATT TBL 6

IV TAS Status Transitioning Code Revised TAS Status Transitioning Code attribute domain value from "K/N" to "X/K/N" to USSGL 

accounts 413200, 417200, 439800

Bulletin No. 

2014-XX

2014-07 ATT TBL 6

IV TAS Status Transitioning Code Revised TAS Status Transitioning Code attribute domain value from "X/N" to "K/N" to USSGL 

accounts 439000

Bulletin No. 

2014-XX

2014-07 ATT TBL 6

IV TAS Status Transitioning Code Revised TAS Status Transitioning Code attribute domain value from "X/K/N" to "K/N" to USSGL 

accounts 465000

Bulletin No. 

2014-XX

2014-07 ATT TBL 6
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

2 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

USSGL

IV 320100 Deleted Federal Nonfederal attribute; Deleted Trading Partner Agency Identifier attribute; Deleted 

Trading Partner Main Account Code attribute

Bulletin No. 

2014-XX 2014-06

ATT TBL 7

IV

414000

Revised GTAS Fund Type Code attribute domain values from "EG/EP" to 

EC/EG/EM/EP/ER/ES/ET/TR"

Bulletin No. 

2014-XX 2014-07

ATT TBL 1

IV

416500

Deleted Authority Type Code attribute domain values Bulletin No. 

2014-XX 2014-07

ATT TBL 1

IV

416600

Revised GTAS Fund Type Code attribute domain values from "EP/ES/ET" to "EG/EP/ES/ET" Bulletin No. 

2014-XX 2014-07

ATT TBL 1

IV

419100

Added Authority Type Code attribute domain values "P/S"; Added Federal NonFederal Code 

attribute domain value "F" Added Trading Partner Agency Identifier attribute; Added Trading 

Partner Main Account Code attribute

Bulletin No. 

2014-XX

2014-07

ATT TBL 1

IV

419200

Added Authority Type Code attribute domain values "P/S" Bulletin No. 

2014-XX 2014-07

ATT TBL 1

IV

435000

Revised Begin End Indicator attribute domain value from "E" to "B/E" Bulletin No. 

2014-XX 2014-06

ATT TBL 2

IV

438800

Revised Reduction Type Code attribute domain values from "ATB/OTR/SEQ" to "OTR/SEQ" Bulletin No. 

2014-XX 2014-07

ATT TBL 1

IV

463000

Revised Begin End Indicator attribute domain values from "B/E" to "E" Bulletin No. 

2014-XX 2014-07

ATT TBL 8

IV

577600

Revised Federal Nonfederal attribute domain value from "F" to "F/N" Bulletin No. 

2014-XX 2014-06

ATT TBL 7

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources: 

Column

V None Bulletin No. 

2014-XX

2014 SF-133

Line

V 1000 Revised BEA Category Indicator attribute domain values from “D/M’ to “M” with Reduction Type 

Code attribute domain value "XXX" for USSGL account 412700

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER/ES/ET” to 

“EG/EP/ER/ET” for USSGL account 414900

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised GTAS BEA Category Code attribute domain values from “D/M” to “M” for USSGL 

account 416600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Added a row with BEA Category Code attribute domain value “D” for USSGL account 416600 Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

3 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1000 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with Reduction Type 

Code attribute domain value “XXX” for USSGL accounts 417100 and 417200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised GTAS Fund Type Code attribute domain values from “EG” to “EG/ES/ET” for USSGL 

account 417100

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised BEA Category Indicator attribute domain values from “D/M” to “M” with Reduction Type 

Code attribute domain value “SEQ/XXX” for USSGL accounts 417100 and 417200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised GTAS Fund Type Code attribute domain values from “EP” to “ES/ET” for USSGL account 

417200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Added row with Reduction Type Code attribute domain value “XXX” for USSGL account 417200 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Added Beginning Balance USSGL account 435000 Bulletin No. 

2014-XX

2014-06 SF-133 2

V 1000 Added rows with Authority Type Code attribute domain values “B" and "C” to USSGL account 

438400

Bulletin No. 

2014-XX

2014-03 SF-133 4

V 1000 Added row with Reduction Type Code attribute domain value “OTR” and Authority Type Code 

attribute domain value “D” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Added rows with Reduction Type Code attribute domain value “SEQ” and Authority Type Code 

attribute domain value “P” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Added rows with Reduction Type Code attribute domain values “OTR/SEQ” and BEA Category 

Indicator attribute domain value “M” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Added rows with Reduction Type Code attribute domain value “ATB/OTR/SEQ” and BEA 

Category Indicator attribute domain value “D” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised Authority Type Code attribute domain values from “D/P/S’ to “S” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised BEA Category Indicator attribute domain values from “D/M” to “D” for USSGL accounts 

438400 and 439800

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” for 

USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1000 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER/ES/ET/TR” to 

“EP/ER/ET/TR” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1012 Revised Debit/Credit Indicator from “D” to “D/C” for USSGL accounts 419100 and 419900 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1012 Added Authority Type Code attribute domain values “P/S” to USSGL accounts 419100 and 419200 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1012 Added Federal/Non-Federal Indicator attribute domain value “F” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1012 Revised TAS Status Indicator attribute domain value from “U” to “U/E” for USSGL accounts 

419100, 419200, and 419900

Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

4 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1012 Deleted row with Debit/Credit Indicator “C” for USSGL accounts 419100 and 419900 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1012 Revised Debit/Credit Indicator from “C” to “D/C” for USSGL account 419200 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1012 Deleted row with Debit/Credit Indicator “D” for USSGL account 419200 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1012 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Reduction Type Code attribute domain values from “SEQ/XXX” to “XXX” for USSGL 

account 411300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added rows with Reduction Type Code attribute domain value “SEQ” for USSGL accounts 411300, 

438200, 438300, 438400, and 439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised TAS Status Indicator attribute domain value from “U/E” to “U” for USSGL accounts 

412400, 414000, and 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” for USSGL account 

412400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added a row with GTAS Fund Type Code attribute domain value “EG” for USSGL accounts 

412400 and 415800

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Deleted row with GTAS Fund Type Code attribute domain value “ES” for USSGL account 412400 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M” to “M” for USSGL account 

412600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added rows with Reduction Type Code attribute domain value “XXX” for USSGL accounts 

412600, 417200, and 417300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Authority Type Code attribute domain values from “B/P’ to “P” with GTAS Fund Type 

Code attribute domain value "EG" for USSGL accounts 412800 and 412900

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M” to “D” for USSGL accounts 

413000, 438700, and 439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Prior Year Adjustment Code attribute domain values from “B/P” to “P” for USSGL account 

414000

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ER/ES/ET” for USSGL account 414600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Financing Account Code attribute domain values from “D/G/N” to “N” for USSGL account 

414600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added a row with GTAS Fund Type Code attribute domain value “ER” for USSGL account 414600 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added a row with GTAS Fund Type Code attribute domain value “ES” for USSGL account 415100 Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

5 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1020 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER” to “EP/ER” for USSGL 

account 415800

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS BEA Category Code attribute domain values from “D/M” to “M” for USSGL 

account 416600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added a row with BEA Category Code “D” for USSGL account 416600 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with Reduction Type 

Code attribute domain value “XXX” for USSGL accounts 417100, 417200 and 417300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EG” to “EG/ES/ET” for USSGL 

account 417100

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M” to “M” with Reduction Type 

Code attribute domain value “SEQ/XXX” for USSGL accounts 417100, 417200, and 417300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EP” to “ES/ET” for USSGL account 

417200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/TR” to 

“EG/ES/ET” for USSGL account 417300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added Authority Type Code attribute domain values “P/S" to USSGL accounts 419100 and 419200 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added Federal/Non-Federal Indicator attribute domain value “F” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Deleted USSGL accounts 419900, 423000, 423200, 423300, 423400, 483100, and 493100 Bulletin No. 

2014-XX

2014-05 SF-133 4

V 1020 Revised Federal/Non-Federal Indicator attribute domain values from “E/F/N” to “F/N” for USSGL 

account 421200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “ATB” with 

Authority Type Code attribute domain value “S” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/TR” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added rows with Reduction Type Code attribute domain values “OTR/SEQ” for USSGL accounts 

438200, 438300, 438400, 438700, and 439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with Authority Type 

Code attribute domain values "S" and "P" for USSGL account 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR” with 

Authority Type Code attribute domain value “D” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EP/ER/ES/ET/TR” to “ES/ET” for 

USSGL accounts 438200 and 438300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” for 

USSGL accounts 438300, 438400, and 438800

Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

6 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EP/ER” for USSGL account 438300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Deleted row with Reduction Type Code attribute domain values “ATB/OTR/SEQ” for USSGL 

account 438300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with Authority Type 

Code attribute domain value “S” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EP/ER/ES/ET/TR” to 

“EP/ER/ET/TR” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added rows with Reduction Type Code attribute domain values “ATB/OTR/SEQ” for USSGL 

account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added rows with Reduction Type Code attribute domain value “OTR” for USSGL accounts 438400, 

439200, and 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M” to “M” with Authority Type 

Code attribute domain values “B", "C", and "P” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised TAS Status Indicator attribute domain value from “U” to “U/E” for USSGL account 438400 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EP/ER” to “EP” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Authority Type Code attribute domain values from “D/P’ to “P” for USSGL account 

438700

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR” with 

Authority Type Code attribute domain value "B" for USSGL accounts 439200 and 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Authority Type Code attribute domain values from “C/D/P/R/S’ to “P” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added row with Reduction Type Code attribute domain values “ATB/OTR” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Added row with Reduction Type Code attribute domain values “ATB/SEQ” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Authority Type Code attribute domain values from “C/D/P/R/S’ to “D/P/S” for USSGL 

account 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” with 

Authority Type Code “D/P/S” for USSGL account 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with GTAS Fund Type 

Code attribute domain value "EG" for USSGL account 439800

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1029 Added Beginning Balance USSGL account 435000 Bulletin No. 

2014-XX

2014-06 SF-133 2

V 1060 Revised BEA Category Indicator attribute domain values from “D/M” to “M” with GTAS Fund 

Type Code "EG" for USSGL account 412700

Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

7 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1060 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with Reduction Type 

Code attribute domain value “XXX” for USSGL account 417100

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1060 Revised BEA Category Indicator attribute domain values from “D/M” to “M” with Reduction Type 

Code attribute domain value “SEQ/XXX” for USSGL account 417100

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1060 Revised GTAS Fund Type Code attribute domain values from “EG” to “EG/ES/ET” for USSGL 

account 417100

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1060 Added Beginning Balance USSGL account 435000 Bulletin No. 

2014-XX

2014-06 SF-133 2

V 1060 Added rows with Reduction Type Code attribute domain values “ATB/OTR/SEQ” for USSGL 

account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1060 Added row with Reduction Type Code attribute domain value “OTR” for USSGL account 438400 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1060 Added rows with Reduction Type Code attribute domain values “OTR/SEQ” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1060 Added rows with Reduction Type Code attribute domain value “SEQ” for USSGL account 438400 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1060 Revised BEA Category Indicator attribute domain values from “D/M” to “D” for USSGL account 

439800

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1070 Deleted USSGL account 419900 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1072 Revised Debit/Credit Indicator from “C” to “D/C” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1072 Added Authority Type Code attribute domain values “P/S” to USSGL accounts 419100 and 419200 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1072 Added Federal/Non-Federal Indicator attribute domain value “F” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1072 Revised Debit/Credit Indicator from “D” to “D/C” for USSGL account 419200 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1072 Added USSGL account 419900 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Reduction Type Code attribute domain values from “SEQ/XXX” to “XXX” for USSGL 

account 411300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added rows with Reduction Type Code attribute domain value “SEQ” for USSGL accounts 411300, 

438200, 438300, 438400, and 439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised BEA Category Indicator attribute domain values from “D/M” to “M” for USSGL accounts 

412400 and 412600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised GTAS Fund Type Code attribute domain value from “ET” to “EG” for USSGL account 

412400

Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

8 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1080 Deleted row with GTAS Fund Type Code attribute domain values “ES/ET” for USSGL account 

412400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added rows with Reduction Type Code attribute domain value “XXX” for USSGL accounts 412600 

and 417300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Authority Type Code attribute domain values from “B/P’ to “P” for USSGL accounts 

412800 and 412900

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Deleted row with GTAS Fund Type Code attribute domain values “EG/EP” for USSGL account 

414000

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ER/ES/ET” for USSGL account 414600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Financing Account Code attribute domain values from “D/G/N” to “N” for USSGL account 

414600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added a row with GTAS Fund Type Code attribute domain value “ER” with USSGL account 

414600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added USSGL account 415800 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with Reduction Type 

Code attribute domain value “XXX” for USSGL accounts 417100 and 417300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised GTAS Fund Type Code attribute domain values from “EG” to “EG/ES/ET” for USSGL 

account 417100

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised BEA Category Indicator attribute domain values from “D/M” to “M” with Reduction Type 

Code attribute domain value “SEQ/XXX” for USSGL accounts 417100 and 417300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/TR” to 

“EG/ES/ET” for USSGL account 417300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added Authority Type Code attribute domain values “P/S” to USSGL accounts 419100 and 419200 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added Federal/Non-Federal Indicator attribute domain value “F” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Deleted USSGL accounts 419900, 423000, 423200, 423300, 423400, 483100, and 493100 Bulletin No. 

2014-XX

2014-05 SF-133 4

V 1080 Revised Federal/Non-Federal Indicator attribute domain values from “E/F/N” to “F/N” for USSGL 

account 421200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added rows with Reduction Type Code attribute domain values “OTR/SEQ” for USSGL accounts 

438200, 438300, 438400, 438700, and 439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” with 

Authority Type Code attribute domain value “S” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/TR” to 

“EG/EP/ER” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

9 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1080 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR” with 

Authority Type Code attribute domain value “D” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with Authority Type 

Code attribute domain value "P" for USSGL account 438200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised GTAS Fund Type Code attribute domain values from “EP/ER/ES/ET/TR” to “ES/ET” for 

USSGL accounts 438200 and 438300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” with 

Authority Type Code attribute domain values "S" and "P" for USSGL accounts 438300, 438400, and 

438800

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EP/ER” for USSGL account 438300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised BEA Category Indicator attribute domain values from “D/M” to “D” for USSGL accounts 

438400, 438700, and 439800

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised GTAS Fund Type Code attribute domain values from “EP/ER/ES/ET/TR” to 

“EP/ER/ET/TR” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added rows with Reduction Type Code attribute domain values “ATB/OTR/SEQ” for USSGL 

account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added rows with Reduction Type Code attribute domain value “OTR” for USSGL accounts 438400, 

439200, and 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Authority Type Code attribute domain values from “D/P’ to “P” for USSGL account 

438700

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised BEA Category Indicator attribute domain values from “D/M” to “D” with Authority Type 

Code attribute domain values "B" and "P" for USSGL account 439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR” with 

Authority Type Code attribute domain value "B" for USSGL accounts 439200 and 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Authority Type Code attribute domain values from “C/D/P/R/S’ to “P” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added row with Reduction Type Code attribute domain values “ATB/OTR” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Added row with Reduction Type Code attribute domain values “ATB/SEQ” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Authority Type Code attribute domain values from “C/D/P/R/S’ to “D/P/S” for USSGL 

account 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1080 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” with 

Authority Type Code “D/P/S” for USSGL account 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1089 Added Beginning Balance USSGL account 435000 Bulletin No. 

2014-XX

2014-06 SF-133 2

V 1120 Revised GTAS Fund Type Code attribute domain values from “EP/ES/ET” to “EG/ES/ET” for 

USSGL account 416600

Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

10 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1121 Revised GTAS Fund Type Code attribute domain values from “EP/ES/ET” to “EG/ES/ET” on 

USSGL account 416600

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1131 Revised Reduction Type Code attribute domain values from “OTR/SEQ” to “SEQ” for USSGL 

account 439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1131 Revised Authority Type Code attribute domain values from “R’ to “D/P/R/S” for USSGL account 

439300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1139 Revised GTAS Fund Type Code attribute domain value from “EG/EP” to “EG” for USSGL account 

414000

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1151 Deleted Authority Type Code attribute from USSGL account 416500 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1201 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” for USSGL account 

412400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1239 Revised GTAS Fund Type Code attribute domain value from “EG/EP” to “EP” for USSGL account 

414000

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1251 Deleted Authority Type Code attribute from USSGL account 416500 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1422 Revised GTAS Fund Type Code from “EP” to “EP/ET” for USSGL account 414600 Bulletin No. 

2014-XX

2014-05 SF-133 3

V 1701 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/EP/ER/TR” for USSGL account 428300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1702 Added a row with GTAS Fund Type Code attribute domain value “EG” for USSGL account 415800 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1702 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” for 

USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1702 Added rows with Reduction Type Code attribute domain value “ATB” for USSGL account 438400 Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1728 Revised GTAS Fund Type Code attribute domain values from “EG/EP” to 

“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 414000

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1800 Revised Federal/Non-Federal Indicator attribute domain values from “E/F/N” to “F/N” for USSGL 

account 421200

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1800 Revised Financing Account Code attribute domain values from “D/G/N” to “N” for USSGL account 

427300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1800 Added a row with GTAS Fund Type Code attribute domain value “EP/ER” with USSGL account 

427300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1801 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/EP/ER/TR” for USSGL account 428300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1801 Revised Financing Account Code attribute domain values from “D/G/N” to “N” for USSGL account 

428300

Bulletin No. 

2014-XX

2014-07 SF-133 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

11 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1801 Added a row with GTAS Fund Type Code attribute domain values “EP/ER” with USSGL account 

428300

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 1827 Revised GTAS Fund Type Code attribute domain values from “EG/EP” to 

“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 414000

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 2501 Revised GTAS Fund Type Code attribute domain value from “EG/ER” to “EG” for USSGL account 

490800

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 3061 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 3080 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 3081 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 3090 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SF-133 1

V 4122 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER/TR” to “EP/ER” for 

USSGL account 427300

Bulletin No. 

2014-XX

2014-07 SF-133 1

Footnote

V 1 Deleted the reference to FACTS II Bulletin No. 

2014-XX

2014-07 SF-133 5

V 3 Revised USSGL account reference from 4450, 4650, and 4620 to 445000, 465000, and 462000 Bulletin No. 

2014-XX

2014-07 SF-133 5

V Program and Financing (P&F) Schedule: 

Column

V None Bulletin No. 

2014-XX

2014 P&F

Line

V 1000 Revised BEA Category Indicator attribute domain values from “D/M’ to “M” with Reduction Type 

Code attribute domain value "XXX" for USSGL account 412700

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER/ES/ET” to 

“EG/EP/ER/ET” for USSGL account 414900

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised GTAS BEA Category Code attribute domain values from “D/M” to “M” for USSGL 

account 416600

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Added a row with BEA Category Code attribute domain value “D” for USSGL account 416600 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised BEA Category Indicator attribute domain values from “D/M" to “D” with Reduction Type 

Code attribute domain value “XXX” for USSGL accounts 417100 and 417200

Bulletin No. 

2014-XX

2014-07

P&F

1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

12 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1000 Revised GTAS Fund Type Code attribute domain value from “EG” to “EG/ES/ET” for USSGL 

account 417100

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised BEA Category Indicator attribute domain values from “D/M’ to “M” with Reduction Type 

Code attribute domain value “SEQ/XXX” for USSGL accounts 417100 and 417200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised GTAS Fund Type Code attribute domain value from “EP” to “ES/ET” for USSGL account 

417200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Added row with Reduction Type Code attribute domain value “XXX” for USSGL account 417200 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Added rows with Authority Type Code attribute domain values “B" and "C” to USSGL account 

438400

Bulletin No. 

2014-XX

2014-03

P&F

4

V 1000 Added row with Reduction Type Code attribute domain value “OTR” and Authority Type Code 

attribute domain value “D” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Added rows with Reduction Type Code attribute domain value “SEQ” and Authority Type Code 

attribute domain value “P” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Added rows with Reduction Type Code attribute domain values “OTR/SEQ” and BEA Category 

Indicator attribute domain value “M” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Added rows with Reduction Type Code attribute domain value “ATB/OTR/SEQ” and BEA 

Category Indicator attribute domain value “D” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised Authority Type Code attribute domain values from “D/P/S’ to “S” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised BEA Category Indicator attribute domain values from “D/M’ to “D” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” for 

USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1000 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER/ES/ET/TR” to 

“EP/ER/ET/TR” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1012 Revised Debit/Credit Indicator from “D” to “D/C” for USSGL accounts 419100 and 419900 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1012 Added Authority Type Code attribute domain values “P/S” to USSGL accounts 419100 and 419200 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1012 Added Federal/Non-Federal Indicator attribute domain value “F” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1012 Revised Debit/Credit Indicator from “C” to “D/C” for USSGL account 419200 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1012 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Reduction Type Code attribute domain values from “SEQ/XXX” to “XXX” for USSGL 

account 411300

Bulletin No. 

2014-XX

2014-07

P&F

1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

13 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1020 Added rows with Reduction Type Code attribute domain value “SEQ” for USSGL accounts 411300, 

438200, 438300, 438400, and 439200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” for USSGL account 

412400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added a row with GTAS Fund Type Code attribute domain value “EG” for USSGL accounts 

412400 and 415800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Deleted row with GTAS Fund Type Code attribute domain value “ES” for USSGL account 412400 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M’ to “M” for USSGL account 

412600

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added rows with Reduction Type Code attribute domain value “XXX” for USSGL accounts 

412600, 417200, and 417300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Authority Type Code attribute domain values from “B/P’ to “P” with GTAS Fund Type 

Code attribute domain value "EG" for USSGL accounts 412800 and 412900

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M’ to “D” for USSGL accounts 

413000, 438700, and 439200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Prior Year Adjustment Code attribute domain values from “B/P” to “P” for USSGL account 

414000

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ER/ES/ET” for USSGL account 414600

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Financing Account Code attribute domain values from “D/G/N” to “N” for USSGL account 

414600

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added a row with GTAS Fund Type Code attribute domain value “ER” for USSGL account 414600 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added a row with GTAS Fund Type Code attribute domain value “ES” for USSGL account 415100 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER” to “EP/ER” for USSGL 

account 415800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS BEA Category Code attribute domain values from “D/M” to “M” for USSGL 

account 416600

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added a row with BEA Category Code “D” for USSGL account 416600 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M’ to “D” with Reduction Type 

Code attribute domain value “XXX” for USSGL accounts 417100, 417200, and 417300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EG” to “EG/ES/ET” for USSGL 

account 417100

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M’ to “M” with Reduction Type 

Code attribute domain value “SEQ/XXX” for USSGL accounts 417100, 417200, and 417300

Bulletin No. 

2014-XX

2014-07

P&F

1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

14 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1020 Revised GTAS Fund Type Code attribute domain value from “EP” to “ES/ET” for USSGL account 

417200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/TR” to 

“EG/ES/ET” for USSGL account 417300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added Authority Type Code attribute domain values “P/S" to USSGL accounts 419100 and 419200 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added Federal/Non-Federal Indicator attribute domain value “F” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Deleted USSGL accounts 419900, 423000, 423200, 423300, 423400, 483100, and 493100 Bulletin No. 

2014-XX

2014-05

P&F

4

V 1020 Revised Federal/Non-Federal Indicator attribute domain values from “E/F/N” to “F/N” for USSGL 

account 421200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised TAS Status Indicator attribute domain values from “U/E” to “U” for USSGL accounts 

435100 and 439900

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised BEA Category Code attribute domain values from “D/M” to “D” with Authority Type Code 

attribute domain values "S" and "P" for USSGL account 438200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “ATB” with 

Authority Type Code attribute domain value “S” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/TR” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added rows with Reduction Type Code attribute domain values “OTR/SEQ” for USSGL accounts 

438200, 438300, 438400, 438700, and 439200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR” with 

Authority Type Code attribute domain value “D” for USSGL account 438200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EP/ER/ES/ET/TR” to “ES/ET” for 

USSGL accounts 438200 and 438300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” for 

USSGL accounts 438300, 438400, and 438800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EP/ER” for USSGL account 438300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Deleted row with Reduction Type Code attribute domain values “ATB/OTR/SEQ” for USSGL 

account 438300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M’ to “D” with Authority Type 

Code attribute domain value “S” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EP/ER/ES/ET/TR” to 

“EP/ER/ET/TR” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added rows with Reduction Type Code attribute domain values “ATB/OTR/SEQ” for USSGL 

account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

15 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1020 Added rows with Reduction Type Code attribute domain value “OTR” for USSGL accounts 438400, 

439200, and 439300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised BEA Category Indicator attribute domain values from “D/M’ to “M” with Authority Type 

Code attribute domain values “B", "C", and "P” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EP/ER” to “EP” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Authority Type Code attribute domain values from “D/P’ to “P” for USSGL account 

438700

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR” with 

Authority Type Code attribute domain value "B" for USSGL accounts 439200 and 439300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Authority Type Code attribute domain values from “C/D/P/R/S’ to “P” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added row with Reduction Type Code attribute domain values “ATB/OTR” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Added row with Reduction Type Code attribute domain values “ATB/SEQ” for USSGL account 

439200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Authority Type Code attribute domain values from “C/D/P/R/S’ to “D/P/S” for USSGL 

account 439300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1020 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” with 

Authority Type Code “D/P/S” for USSGL account 439300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1120 Revised GTAS Fund Type Code attribute domain values from “EP/ES/ET” to “EG/ES/ET” for 

USSGL account 416600

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1120 Added a row with Beginning/Ending Indicator attribute domain value "E" for USSGL account 

416600

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1121 Revised GTAS Fund Type Code attribute domain values from “EP/ES/ET” to “EG/ES/ET” on 

USSGL account 416600

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1131 Revised Reduction Type Code attribute domain values from “OTR/SEQ” to “SEQ” for USSGL 

account 439300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1131 Revised Authority Type Code attribute domain values from “R’ to “D/P/R/S” for USSGL account 

439300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1139 Revised GTAS Fund Type Code attribute domain value from “EG/EP” to “EG” for USSGL account 

414000

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1201 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” for USSGL account 

412400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1239 Revised GTAS Fund Type Code attribute domain value from “EG/EP” to “EP” for USSGL account 

414000

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1422 Revised GTAS Fund Type Code from “EP” to “EP/ET” for USSGL account 414600 Bulletin No. 

2014-XX

2014-05

P&F

3
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

16 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1701 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/EP/ER/TR” for USSGL account 428300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1702 Revised Reduction Type Code attribute domain values from “ATB/OTR/SEQ” to “OTR/SEQ” for 

USSGL account 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1702 Added rows with Reduction Type Code attribute domain value “ATB” for USSGL account 438400 Bulletin No. 

2014-XX

2014-07

P&F

1

V 1728 Revised GTAS Fund Type Code attribute domain values from “EG/EP” to 

“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 414000

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1800 Revised Federal/Non-Federal Indicator attribute domain values from “E/F/N” to “F/N” for USSGL 

account 421200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1800 Revised Financing Account Code attribute domain values from “D/G/N” to “N” for USSGL account 

427300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1800 Added a row with GTAS Fund Type Code attribute domain value “EP/ER” with USSGL account 

427300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1801 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/EP/ER/TR” for USSGL account 428300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1801 Revised Financing Account Code attribute domain values from “D/G/N” to “N” for USSGL account 

428300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1801 Added a row with GTAS Fund Type Code attribute domain values “EP/ER” with USSGL account 

428300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1827 Revised GTAS Fund Type Code attribute domain values from “EG/EP” to 

“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 414000

Bulletin No. 

2014-XX

2014-07

P&F

1

V 1952 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” for USSGL accounts 

412600, 412700, 417100, 420100, 422100, 422200, 422500, 425100, 428700, 480100, 480200, 

and 490100

Bulletin No. 

2014-XX

2014-07

P&F

1

V 3061 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07

P&F

1

V 3080 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07

P&F

1

V 3081 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07

P&F

1

V 3090 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07

P&F

1

V 4122 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER/TR” to “EP/ER” for 

USSGL account 427300

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5010 Deleted USSGL accounts 120500, 120900, 167000, 167100, 167200, an 167900 Bulletin No. 

2014-XX

2014-07

P&F

1

V 5010 Revised Federal/Non-Federal Indicator attribute domain values from “N” to “E/N” for USSGL 

accounts 162100 and 162200

Bulletin No. 

2014-XX

2014-07

P&F

1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

17 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 5011 Deleted USSGL accounts 120500, 120900, 167000, 167100, 167200, an 167900 Bulletin No. 

2014-XX

2014-07

P&F

1

V 5011 Revised Federal/Non-Federal Indicator attribute domain values from “N” to “E/N” for USSGL 

accounts 162100 and 162200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5090 Revised GTAS Fund Type Code attribute domain values from “EG” to “EG/TR” for USSGL account 

438200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5090 Revised GTAS Fund Type Code attribute domain values from “EG/EP/TR” to “EP/ER” for USSGL 

account 438200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Revised Prior Year Adjustment Code attribute domain value from “X” to “P/X” for USSGL 

accounts 415800, 438200, 438300, and 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER” to “EP/ER” with TAS 

Status attribute domain value "U" for USSGL account 415800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Revised Prior Year Adjustment Code attribute domain value from “P” to “P/X” for USSGL account 

415800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Revised TAS Status Indicator attribute domain values from “U” to “U/E” for USSGL account 

415800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER” to “EG” for USSGL 

account 415800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Revised GTAS Fund Type Code attribute domain values from “EG” to “EG/TR” for USSGL account 

438200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Revised GTAS Fund Type Code attribute domain values from “EP/ER/TR” to “EP/ER” for USSGL 

account 438200

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Deleted rows with Reduction Type Code attribute domain values “ATB/OTR/SEQ” and Prior Year 

Adjustment Code attribute domain value "P" for USSGL accounts 438200 and 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Deleted rows with Reduction Type Code attribute domain values “OTR/SEQ” and Prior Year 

Adjustment Code attribute domain value "P" for USSGL accounts 438200, 438300, and 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Deleted rows with Reduction Type Code attribute domain value “SEQ” and Prior Year Adjustment 

Code attribute domain value "P" for USSGL accounts 438200 and 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Revised Prior Year Adjustment Code attribute domain value from “X” to “B/P/X” for USSGL 

account 439800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5091 Deleted rows with Prior Year Adjustment Code attribute domain values "B/P" for USSGL account 

439800

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5093 Revised Prior Year Adjustment Code attribute domain value from “X” to “P/X” for USSGL 

accounts 438200 and 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5093 Deleted rows with Prior Year Adjustment Code attribute domain value “P” for USSGL accounts 

438200 and 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

V 5097 Revised Prior Year Adjustment Code attribute domain value from “X” to “P/X” for USSGL 

accounts 438200 and 438400

Bulletin No. 

2014-XX

2014-07

P&F

1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

18 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 5097 Deleted rows with Prior Year Adjustment Code attribute domain value “P” for USSGL accounts 

438200 and 438400

Bulletin No. 

2014-XX

2014-07

P&F

1

Footnote

V 1 Deleted the reference to FACTS II Bulletin No. 

2014-XX

2014-07

P&F

5

V 3 Revised USSGL account reference from 4450, 4650, and 4620 to 445000, 465000, and 462000 Bulletin No. 

2014-XX

2014-07

P&F

5

V FMS 2108: Yearend Closing Statement:

Column 2

V 161000 Added Fed/Non Fed attribute domain value "Z" for USSGL account 161000. Bulletin No. 

2014-XX

2014-07 FMS 2108 10

V 161100 Added Fed/Non Fed attribute domain value "Z" for USSGL account 161100. Bulletin No. 

2014-XX

2014-07 FMS 2108 10

V 162100 Revised Fed/Non Fed attribute domain value from "F/N" to "F" for USSGL account 162100. Bulletin No. 

2014-XX

2014-07 FMS 2108 8

Column 3

V 415300 Revised TAS Status Transitioning Code attribute domain value from "N" to "X/K/N" for USSGL 

account 415300

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

Column 4

V 413600 Revised Prior Year Adjustment (PY Adj) attribute domain values from "P/X" to "X" for USSGL 

account 413600

Bulletin No. 

2014-XX

2014-07 FMS 2108 8

V 415400 Revised TAS Status Transitioning Code attribute domain value from "N" to "X/K/N" for USSGL 

account 415400

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

V 415500 Revised TAS Status Transitioning Code attribute domain value from "N" to "X/K/N" for USSGL 

account 415500

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

Column 5

V 413200 Revised TAS Status Transitioning Code attribute domain value from "N" to "X/K/N" for USSGL 

account 413200

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

Reimbursements Earned and Refunds

Preclosing Unexpended Balance for Fiscal 2014 Reporting

Borrowing and Contract Authority: New Authority and Rescissions

Appropriations to Liquidate Contract Authority and Borrowings

Borrowing and Contract Authority Adjustments
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

19 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

Column 7

V 416600 Revised TAS Status Transitioning Code attribute domain value from "N" to "X/K/N" for USSGL 

account 416600

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

Column 10

V 417200 Revised TAS Status Transitioning Code attribute domain value from "K/N" to "X/K/N" for USSGL 

account 417200

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

Column 11

V 435700 Revised TAS Status Transitioning Code attribute domain value from "X/N" to "X/K/N" for USSGL 

account 435700

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

V 439400 Revised TAS Status Transitioning Code attribute domain value from "N" to "X/K/N" for USSGL 

account 439400

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

V 439800 Revised TAS Status Transitioning Code attribute domain value from "K/N" to "X/K/N" for USSGL 

account 439800

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

V 465000 Revised TAS Status Transitioning Code attribute domain value from "X/K/N" to "K/N" for USSGL 

account 416500

Bulletin No. 

2014-XX

2014-07 FMS 2108 6

Footnote

V None Bulletin No. 

2014-XX

2014 FMS 2108

V Balance Sheet:

Line

V None Bulletin No. 

2014-XX

2014 BS

Footnote

V None Bulletin No. 

2014-XX

2014 BS

V Statement of Net Cost:

Line

V None Bulletin No. 

2014-XX

2014 SNC

Footnote

Unobligated Balance

Accounts Payable and Other Liabilities
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

20 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V None Bulletin No. 

2014-XX

2014 SNC

V Statement of Changes in Net Position:

Line

V None Bulletin No. 

2014-XX

2014 SCNP

Footnote

V None Bulletin No. 

2014-XX

2014 SCNP

V Statement of Budgetary Resources:

Column

V None Bulletin No. 

2014-XX

2014 SBR

Line

V 1000 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER/ES/ET” to 

“EG/EP/ER/ET” for USSGL account 414900

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1000 Revised GTAS Fund Type Code attribute domain values from “EP/ES/ET” to “EG/EP/ES/ET” for 

USSGL account 416600

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1000 Added Beginning Balance USSGL account 435000 Bulletin No. 

2014-XX

2014-06 SBR 2

V 1000 Added rows with Authority Type Code attribute domain values “B" and "C” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-03 SBR 4

V 1000 Added rows with Authority Type Code attribute domain values “P" and "D” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1000 Revised Authority Type Code attribute domain values from “D/P/S’ to “S” for USSGL account 

438400

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1000 Revised GTAS Fund Type Code attribute domain values from “EG/EP/ER/ES/ET/TR” to 

“EG/EP/ER/ET/TR” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised TAS Status Indicator attribute domain value from “U/E” to “U” for USSGL accounts 

412400 and 414000

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Added row with GTAS Fund Type Code attribute domain value “EG” for USSGL accounts 412400, 

412800, 412900, and 415800

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” for USSGL account 

412600

Bulletin No. 

2014-XX

2014-07 SBR 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

21 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1020 Revised GTAS Fund Type Code attribute domain value from “EG/ES/ET” to “ES/ET” for USSGL 

accounts 412800 and 412900

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Added row with GTAS Fund Type Code attribute domain value “ER” for USSGL account 414600 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised Authority Type Code attribute domain values from “B/P/S’ to “P/S” for USSGL account 

414600

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Added row with GTAS Fund Type Code attribute domain value “ES” for USSGL account 415100 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EG/EP/ER” to “EP/ER” for USSGL 

account 415800

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised GTAS Fund Type Code attribute domain values from “EP/ES/ET” to “EG/EP/ES/ET” for 

USSGL account 416600

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/EP/ES/ET” for USSGL account 417300

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Added Authority Type Code attribute domain values “P/S” to USSGL accounts 419100 and 419200 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Added Federal/Non-Federal Indicator attribute domain value “F” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Deleted USSGL accounts 419900, 423000, 423200, 423300, 423400, 483100, and 493100 Bulletin No. 

2014-XX

2014-05 SBR 4

V 1020 Revised Federal/Non-Federal Indicator attribute domain values from “E/F/N” to “F/N” for USSGL 

account 421200

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Added row with GTAS Fund Type Code attribute domain values “EP/ER/ES/ET” for USSGL 

account 438200

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Added row with GTAS Fund Type Code attribute domain values “ES/ET” for USSGL account 

438200

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Deleted row with GTAS Fund Type Code attribute domain value “ES/ET” for USSGL account 

438300

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EP/ER/ES/ET/TR” to 

“EP/ER/ES/ET” for USSGL account 438300

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/EP/ER/TR” for USSGL account 438300

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EP/ER/ES/ET/TR” to 

“EG/EP/ER/ER/TR” for USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised TAS Status Indicator attribute domain value from “U” to “U/E” for USSGL account 438400 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised GTAS Fund Type Code attribute domain value from “EP/ER” to “EP/ER/ES/ET” for 

USSGL account 438400

Bulletin No. 

2014-XX

2014-07 SBR 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

22 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

V 1020 Added row with GTAS Fund Type Code attribute domain values “EG/EP/ER/ET” for USSGL 

accounts 439200 and 439300

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1020 Revised Authority Type Code attribute domain values from “B/C/D/P/R/S to “B/D/P/R/S” for 

USSGL accounts 439200 and 439300

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1043 Added Authority Type Code attribute domain values “P/S” to USSGL accounts 419100 and 419200 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1043 Added Federal/Non-Federal Indicator attribute domain value “F” for USSGL account 419100 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1043 Revised Debit/Credit Indicator from “C” to “D/C” for USSGL account 419900 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1043 Revised TAS Status Indicator attribute domain value from "E" to "U/E" for USSGL account 419900 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1043 Revised GTAS Fund Type Code attribute domain values from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"ET" for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1043 Deleted row with GTAS Fund Type Code attribute domain value “EC/EG/EM/EP/ER/ES/ET/TR” 

for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1043 Added Beginning Balance USSGL account 435000 Bulletin No. 

2014-XX

2014-06 SBR 2

V 1290 Deleted Authority Type Code attribute from USSGL account 416500 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1290 Revised GTAS Fund Type Code attribute domain values from “EP/ES/ET” to “EG/EP/ES/ET” for 

USSGL account 416600

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1490 Revised GTAS Fund Type Code from “EP/ER” to “EP/ER/ET” for USSGL account 414600 Bulletin No. 

2014-XX

2014-05 SBR 3

V 1890 Revised GTAS Fund Type Code attribute domain value from “EG/EP” to 

“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 414000

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1890 Added row with GTAS Fund Type Code attribute domain values “EG” for USSGL account 415800 Bulletin No. 

2014-XX

2014-07 SBR 1

V 1890 Revised Federal/Non-Federal Indicator attribute domain values from “E/F/N” to “F/N” for USSGL 

account 421200

Bulletin No. 

2014-XX

2014-07 SBR 1

V 1890 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“EG/EP/ER/TR” for USSGL account 428300

Bulletin No. 

2014-XX

2014-07 SBR 1

V 3066 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SBR 1

V 3082 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SBR 1

V 3090 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to 

“ET” for USSGL account 419900

Bulletin No. 

2014-XX

2014-07 SBR 1
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

23 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

Footnote

V 3 Revised USSGL account reference from 4450, 4650, and 4620 to 445000, 465000, and 462000 Bulletin No. 

2014-XX

2014-07 SBR 5

V Statement of Custodial Activity: 

Line

V None Bulletin No. 

2014-XX

2014 SCA

Footnote

V None Bulletin No. 

2014-XX

2014 SCA

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

Line

VI None Bulletin No. 

2014-XX

2014 RBS

Footnote

VI None Bulletin No. 

2014-XX

2014 RBS

VI Reclassified Statement of Net Cost:

Line

VI Bulletin No. 

2014-XX

2014 RSNC

Footnote

VI None Bulletin No. 

2014-XX

2014 RSNC

VI Reclassified Statement of Changes in Net Position

Line

VI None Bulletin No. 

2014-XX

2014 RSCNP

Footnote
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

24 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

VI None Bulletin No. 

2014-XX

2014 RSCNP

VII Validations and Edits for Fiscal 2014 Reporting

VII Validations

Validation Number

VII 17E Deleted USSGL 438400 with the "X" domain value for the Prior Year Adjustment Code Attribute 

and domain value "E" with the TAS Status Attribute

Bulletin No. 

2014-XX

2014-03 VAL 8

VII 21E Added Pass condition for TAS 096 X3122000 with Fund Type Attribute Domain Value "EG" and 

USSGL 417100

Bulletin No. 

2014-XX

2014-03 VAL 1

VII 21E Added Pass condition for TAS 096 X3122000 with Fund Type Attribute Domain Value "EG" and 

USSGL 417300

Bulletin No. 

2014-XX

2014-03 VAL 1

VII 27 Added Credit Cohort Year Attribute Domain Value "2014" with Budgetary/Proprietary Attribute 

Domain Value "B" and Financing Account Code Attribute Domain Value "D"

Bulletin No. 

2014-XX

2014-03 VAL 6

VII 27 Added Credit Cohort Year Attribute Domain Value "2014" with Budgetary/Proprietary Attribute 

Domain Value "B" and Financing Account Code Attribute Domain Value "G"

Bulletin No. 

2014-XX

2014-03 VAL 6

VII 36 Added 0201875 and 0200505 to the list of allowable Fund Families Bulletin No. 

2014-XX

2014-03 VAL 8

VII 44E Added a Pass condition for TAS 07020132015 0715000 with USSGL 415800 Bulletin No. 

2014-XX

2014-03 VAL 1

VII 44E Added a Pass condition for TAS 07020132015 0715000 with USSGL 439800 Bulletin No. 

2014-XX

2014-03 VAL 1

VII 58 Deleted Validation to limit the use of the "Z" domain value for the Federal/Non-Federal indicator to

USSGL's 134200, 161000, 161100, 161200, 161300, 531100, 711100, and 721100 for Deposit

Fund Type (DF) TAS

Bulletin No. 

2014-XX

2014-03 VAL 8

VII 58 Added validation to restrict the use of USSGL 435000 Begin/End Attribute Domain Value "B" Bulletin No. 

2014-XX

2014-06 VAL 2

VII 58E Added Exception to allow use of USSGL 435000 Begin/End Attribute Domain Value "B" for TAS 

07520122012 0580000 

Bulletin No. 

2014-XX

2014-06 VAL 2

VII 59 Added validation to restrict the use of USSGL 577600 and Federal/Non Federal Attribute Domain 

Value "N"

Bulletin No. 

2014-XX

2014-06 VAL 9

VII 59E Added Exception to allow use of USSGL 577600 Federal/Non Federal Attribute Domain Value "N" 

for GTAS Fund Type Code Attribute Domain Value "GA" (General Fund Authority) 

Bulletin No. 

2014-XX

2014-06 VAL 9

VII Edits

Edit Number
U.S. Government Standard General Ledger

Summary of Changes

DRAFT

Bulletin No. 2014-XX

25 IRC Handout 3/20/14

Section Item Changed Change T/L

Effective 

Reporting 

Period

USSGL 

TFM 

SECTION

Additional 

Information

VII 2 Added SF133 Line 1102 - Appropriation (previously unavailable) Bulletin No. 

2014-XX

2014-03 EDITS 8

VII 8 Added USSGL 161100 with Begin/End Attribute Domain Value "E" and Fed/NonFed Attribute 

Domain Value "Z"

Bulletin No. 

2014-XX

2014-03 EDITS 7

VII 12 Added USSGL 161000 with Begin/End Attribute Domain Value "E" and Fed/NonFed Attribute 

Domain Value "Z"

Bulletin No. 

2014-XX

2014-03 EDITS 7

VII 21 Added USSGL 417100 to the 417100 closing group Bulletin No. 

2014-XX

2014-06 EDITS 2

VII 21 Added USSGL 4399 with Debit/Credit Attribute Domain Value "C" and TAS Status Attribute 

Domain Value "U"

Bulletin No. 

2014-XX

2014-06 EDITS 2

VII 21 Added USSGL 4399 with Debit/Credit Attribute Domain Value "D" and TAS Status Attribute 

Domain Value "E"

Bulletin No. 

2014-XX

2014-06 EDITS 2

VII 21 Deleted USSGL 417100 from the 408300 closing group Bulletin No. 

2014-XX

2014-06 EDITS 2

VII 24 Added USSGL 415500 Bulletin No. 

2014-XX

2014-03 EDITS 8
U.S. Government Standard General Ledger

Summary of Changes Additional Information

DRAFT

Bulletin No. 2014-XX 26 IRC Handout March 2014

ADDITIONAL INFORMATION:

1 This change is required to restrict the USSGL permutations for a particular budgetary line consistent with OMB Circular No. A-11.

2 This change is required to support the appropriate agency budget presentation, consistent with OMB Circular No. A-11, and enable an agency to pass GTAS edit check 21. 

3 This change is required to support the appropriate agency budget presentation, consistent with OMB Circular No. A-11, where a GTAS Fund Type Code “ET” is required to be reported for USSGL account 414600.

4 This change is required to support the appropriate agency budget presentation, consistent with OMB Circular No. A-11, and enable an agency to pass GTAS edit check 2.

5 This change is required to align the footnote with GTAS.

6 This change is required to align with the GTAS system.

7 This change is required for Intergovernmental eliminations.

8 This change is required to correct an error.

9 This change is required to properly report the General Fund Adjusted Trial Balance Data in GTAS

10 This change is due to the publication of TFM Chapter 2-4700